CARRIER RACE TECHNOLOGIES P LIMITED,CHENNAI vs. DCIT, CHENNAI

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ITA 1018/CHNY/2017Status: DisposedITAT Chennai30 January 2018AY 2011-122 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had not rectified the defect in the appeal filing. Consequently, the appeal filed by the assessee was dismissed in limine.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2011-12. The assessee's counsel reported that no instructions were received regarding a defect in the affidavit filed to explain a 22-day delay in filing the appeal.

What were the issues?

Whether the appeal should be dismissed due to the assessee's failure to rectify defects in the appeal filing and affidavit.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI

Before: SHRI ABRAHAM P.GEORGE & SHRI GEORGE MATHAN

Pronounced: 30.01.2018

आदेश / O R D E R PER GEORGE MATHAN, JUDICIAL MEMBER:

1.

the Order of the Commissioner of Income Tax (Appeals)-5, Chennai, in dated 18.01.2017 for the AY 2011-12.

2.

Mrs.S.Vijayaprabha, JCIT, represented on behalf of the Revenue and Mr.D.Praveen, Adv., represented on behalf of the assessee.

ITA No.1018/Mds/2017 :- 2 -:

3.

It is submitted by the Ld.AR that he has not received any instructions from the assessee in regard to the defect in the Affidavit filed in respect of the delay of 22 days in filing of the appeal. As the assessee has not rectified the defect in filing of the appeal, the appeal filed by the assessee is dismissed in limine

4.

In the result, the appeal filed by the assessee is dismissed in limine.

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